Rectification of Mistake - Section 154

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..... parent from Record can be rectified, Mistake apparent from Record means a mistake about which no two views are possible and about which there could be no arguments. (ii) When a mistake itself has to be determined on investigation of facts , it cannot be said that there is a mistake apparent from record and consequently rectification u/s 154 is not possible. (iii) The following Mistake which can be rectified:- The mistakes which can be rectified under this section are:- An error of law; or Fact; or A clerical; or Arithmetical mistake; or Error in determining written down value; or Overlooking the obligatory provisions of the Legislature; and Mistake arising as a result of subsequent retrospective amendm .....

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..... or and review his order under the guise of making rectification u/s 154 - Trustees Of Indore Cancer Foundation Charitable Trust Versus Union of India And Others- [ 2000 (10) TMI 40- MADHYA PRADESH High Court]. Section 154(3):- Opportunity of being heard is necessary if rectification results into enhancement, etc :- If such rectification order has the effect of enhancing an assessment, or reducing a refund, or otherwise increasing the liability of the assessee or the deductor of the collector the authority concerned must give a notice to the assessee or the deductor of its intention to do so and an opportunity of being heard must be given to the assessee. Section 154(4):- Order of rectification :- Where any rectification i .....

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..... ade by the assessee to an Income-tax authority, the Income-tax authority shall pass an order, within a period of six months from the end of the month in which the application is received by it- Making the amendment or Refusing to allow the claim. If order u/s 154 is not passed within 6 months as said above making the amendment or refusing to allow the claim, then the rectification application of the assessee shall be deemed to be allowed in favour of the assessee. Notes:- Rectification can be done only by the authority who has passed the order:- An authority under the Income-tax Act can rectify its own order. But where it gives effect to the order of the appellate authority, it is the appellate order, which is requi .....

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